Independent and Public-Spirited Media Foundation and Thoppil Ninan Ninan and Chandrashekhar Bhaskar Bhave and Shyam Anil Divan and Mukund Padmanabhan V. Union of India, through the Ministry of Finance and The Principal Commissioner of Income Tax (Central), Bengaluru

WP/17891/2023

AI Insights

The case involves the Independent and Public-Spirited Media Foundation, a public charitable trust, along with several individual petitioners, challenging an order dated 26th June 2023 passed by the Principal Commissioner of Income Tax, Bengaluru. The order pertained to the denial of registration under Section 12AB of the Income Tax Act, 1961. The petitioners sought to quash this order and declare Section 12AB(4) of the Act as unconstitutional. During the preliminary hearing, the petitioners' counsel decided to withdraw the petition to approach the ITAT, while retaining the right to challenge the constitutional validity of the statutory provision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 819264 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 23-08-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: PREETHA M
• Assessee Lawyers: ADITYA SONDHI; PRADEEP NAYAK
• Keywords: Constitutional challenge; Income Tax; Withdrawal of Petition; Writ petition
• Section: 12AB(4)(ii)

Judgement Text

" - 1 - NC: 2023:KHC:30122 WP No. 17891 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF AUGUST, 2023 BEFORE THE HON'BLE MR JUSTICE KRISHNA S DIXIT WRIT PETITION NO. 17891 OF 2023 (T-IT) BETWEEN: 1. INDEPENDENT AND PUBLIC- SPIRITED MEDIA FOUNDATION A PUBLIC CHARITABLE TRUST HAVING ITS OFFICE AT 4/6-1, IST FLOOR MILLERS ROAD, HIGH GROUNDS, VASANTH NAGAR, BENGALURU-560 001. PAN-AABT12413E REPRESENTED HEREIN BY ITS TRUSTEES PETITIONER NO.2-5 2. THOPPIL NINAN NINAN, S/O THOPPIL NINAN NINAN, AGED ABOUT 74 YEARS, R/A FLAT NO.2B, H.NO.23, FIRST STREET, SHANTINIKETAN, SOUTH WEST, DELHI, DELHI-110 021. SENIOR CITIZEN BENEFIT NOT CLAIMED 3. CHANDRASHEKHAR BHASKAR BHAVE S/O BHASKAR JAGANNATH BHAVE AGED ABOUT 73 YEARS R/A NO.64, TOWER 4, PEBBLE BAY APARTMENTS, IST MAIN RMV STAGE 11, BENGALURU-560 094. SENIOR CITIZEN BENEFIT NOT CLAIMED 4. SHYAM ANIL DIVAN S/O ANIL B DIVAN AGED ABOUT 61 YEARS R/A NO.9, NIZAMUDDIN EAST, Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2023:KHC:30122 WP No. 17891 of 2023 NEW DELHI-110 013. SENIOR CITIZEN BENEFIT NOT CLAIMED 5. MUKUND PADMANABHAN S/O MADABUSHI SHESHADRI PADMANABHAN AGED ABOUT 67 YEARS R/A C3, ALSA REGENCY, 165 ELDAMS ROAD, CHENNAI-600 018. SENIOR CITIZEN BENEFIT NOT CLAIMED …PETITIONERS (BY SRI. ADITYA SONDHI., SENIOR COUNSEL A/W SRI. PRADEEP NAYAK.,ADVOCATE) AND: 1. UNION OF INDIA, THROUGH THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, CENTRAL SECRETARIAT, RAISINA HILL, NEW DELHI-110 001. REPRESENTED BY ITS SECRETARY 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL) BENGALURU CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001. …RESPONDENTS (BY SMT. PREETHA M.,ADVOCATE FOR R1) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO i) QUASHING THE IMPUGNED ORDER DATED 26TH JUNE 2023 PASSED BY THE R2 UNDER SECTION12AB(4)(ii) OF THE INCOME TAX ACT, 1961 IN F.NO. 12/AB/AABT12413E/PCIT(C)/2023-24 AT ANNEXURE-A AND CONSEQUENTLY RESTORING THE REGISTRATION OF THE PETITIONER NO. 1 UNDER SECTION 12AB OF THE ACT AND ii) DECLARING THAT SECTION 12AB (4) OF THE INCOME TAX ACT, 1961 IS UNCONSTITUTIONAL AND CONSEQUENTLY ISSUING A WRIT OF MANDAMUS RESTRAINING THE R1 AND ITS OFFICERS FROM IMPLEMENTING THE SAID PROVISION. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: - 3 - NC: 2023:KHC:30122 WP No. 17891 of 2023 ORDER Learned Senior Advocate appearing for the petitioner seeks leave to withdraw the petition so that the he can go before the ITAT, provided that his right to challenge the constitutional vires of statutory provisions is kept intact. He has filed a Memo dated 23.08.2023 in that regard. The same is taken on record. Learned counsel Smt. Preetha M requested appearing for the respondent does not much oppose the prayer for leave to withdraw. In view of the above, leave having been granted in the memo, Petition is disposed off as having been withdrawn with liberty to the petitioner as sought for therein to approach ITAT within a period of four weeks. All contentions kept open. Sd/- JUDGE ABK List No.: 1 Sl No.: 7 "